The influence of corporate social responsibility, profitability, and liquidity toward tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange

Angel, Angel (2024) The influence of corporate social responsibility, profitability, and liquidity toward tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (118kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (564kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (679kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23MB)

Abstract

This study examines the influence of Corporate Social Responsibility, Profitability, and Liquidity toward Tax Aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Corporate Social Responsibility measured by Corporate Social Responsibility Disclosure Index (CSRI), Profitability measured by Return on Assets (ROA), and Liquidity measured by Current Ratio (CR). Tax Aggressiveness as the dependent variable is measured by Effective Tax Rate (ETR). This study employs quantitative research design and use the secondary data, which is published financial statement and sustainability report in Indonesia Stock Exchange and company’s official website. From the total population of 43 companies, 27 food and beverages companies are chosen as samples by using purposive sampling method, resulting in total of 54 observations. The data analysis method used is multiple linear regressions, processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that corporate social responsibility (CSRI) and liquidity (CR) have no significant influences toward tax aggressiveness partially. Meanwhile, profitability (ROA) has significant influence towards tax aggressiveness. Simultaneously, these three independent variables have significant influence toward tax aggressiveness. / Penelitian ini menguji pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, dan Likuiditas terhadap Agresivitas Pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga 2022. Variabel independen yang digunakan dalam penelitian ini adalah Tanggung Jawab Sosial Perusahaan yang diukur dengan Corporate Social Responsibility Disclosure Index (CSRI), Profitabilitas diukur dengan Return on Assets (ROA), dan Likuiditas diukur dengan Current Ratio (CR). Agresivitas Pajak sebagai variabel terikat diukur dengan Effective Tax Rate (ETR). Penelitian ini menggunakan desain penelitian kuantitatif dan menggunakan data sekunder berupa laporan keuangan dan laporan keberlanjutan yang dipublikasikan di Bursa Efek Indonesia dan situs resmi perusahaan. Dari jumlah populasi sebanyak 43 perusahaan, dipilih 27 perusahaan makanan dan minuman sebagai sampel dengan menggunakan metode purposive sampling, sehingga diperoleh total 54 objek observasi. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah melalui Statistical Product and Service Solutions 26 (SPSS 26). Hasil penelitian menunjukkan bahwa tanggung jawab sosial perusahaan (CSRI) dan likuiditas (CR) secara parsial tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan profitabilitas (ROA) mempunyai pengaruh signifikan terhadap agresivitas pajak. Secara simultan, ketiga variabel independen tersebut mempunyai pengaruh yang signifikan terhadap agresivitas pajak.

Actions (login required)

View Item